作業基礎成本制度之探索---以研究k醫院為例

全民健保實施論病計酬制,並在未來於部分科別實施總額預算制度。對於醫院而言,不論醫療服務項目的多寡與盈虧,醫院必須負擔成本控制之責任。本研究係以個案研究方式進行探討,將作業基礎成本制應用於K醫院,本研究目的：（1）探討K醫院之傳統成本會計制度是否提供正確及攸關的成本資訊。（2）設計一套新作業基礎成本分析模式,俾計算病人對藥局成本。（3）利用作業基礎成本制度進行成本分析,以提供K醫院作為藥局成本分析的參考工具。本研究過程得到以下結論：（1）作業基礎成本制度較傳統成本制度更能夠提供醫院管理者較佳之成本資訊。（2）作業基礎成本制度提供管理者與其他醫院之比較,俾作為成本控制之考量。（3）作業基礎成本制度可提供管理當局判斷作業執行是否無效率及浪費情事，使管理者可以控制成本更有效率。作業基礎成本制度下，醫院管理者藉由財務與非財務資訊，來考量提供一些醫療服務。因此，作業基礎成本制度比傳統成本制度更能夠提供醫院管理者，精確成本資訊，所以醫院管理者可以做適當決策。

關鍵字

作業基礎成本制度

並列摘要

The national health insurance system of the government in Republic of China is performed by Diagnosis related group, and department in a hospital will implement Global Budget system in the near future. Hospitals are required to bear the responsibility for Cost Control no matter whether the hospital has earnings or losses, or bears more or less medical items than other hospitals. This study applies Activity-based Cost system to the K Hospital in order to achieve the following purposes: (1)To investigate whether the traditional cost accounting system with the accurate and relevant information hospital.(2)To design a new model for analyzing Activity-based Cost model in order to calculate the cost of pharmacy in the K hospital. (3)Based on the Activity-based Cost system this study provides Hospital with reference materials for pharmacy cost analysis. This study reached the conclusion as follows: (1) The Activity-based Cost system provides the management of the hospital with the better cost information than the traditional cost accounting system. (2) The Activity-based cost system provides the management with cost control measurement based on the comparison with other hospitals. (3) The Activity-based cost system provides the management with the information on waste and inefficiency, so that the management can control cost more effectively. Under the Activity-based Cost system, the management of the hospital considers offering some medical service with the disbursement, cost, and some important information that is not about financial affairs. In summary, the Activity-based cost system provides the management of the hospital with more accurate cost information than the traditional cost system, so that the management may make proper decisions.